1998 (6) TMI 318 - AT - Central Excise

Summary

The case involved M/s. Indian Aluminium Co. Ltd. supplying aluminum foils to BHEL, Bhopal, which later rejected the consignment. The issue was regarding the credit taken on duty paid. The Collector (Appeals) held that credit was correctly taken, and the appeal by the Department was dismissed by the Appellate Tribunal CEGAT, Mumbai. The Tribunal stated that a procedural violation by BHEL should not stand in the way of the respondent taking credit, and hence declined to interfere.